CONCEPT BEAUTE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONCEPT BEAUTE
Largest movements
- Receivables within one year -€11,757
down €11,757 (-64.8%), from €18,132 to €6,375
of which Trade receivables: -€9,382
- Stocks and contracts -€3,855
down €3,855 (-51.8%), from €7,445 to €3,590
- Cash +€1,838
up €1,838 (+21.8%), from €8,429 to €10,267
mainly Receivables within one year (+€11,757) and Net result for the year (+€5,995)
- Tangible fixed assets -€1,386
down €1,386 (-22.5%), from €6,145 to €4,760
of which Furniture and vehicles: -€928
- Deferred charges and accrued income -€1,059
no longer reported in 2025 (was €1,059)
- Current portion of long-term debt -€12,395
down €12,395 (-91.4%), from €13,569 to €1,173
- Tax, wage and social debts -€11,293
down €11,293 (-79.6%), from €14,190 to €2,897
of which Remuneration and social security: -€12,000
- Profit (loss) carried forward +€5,995
up €5,995 (+50.9%), from -€11,773 to -€5,778
- Other debts +€4,719
up €4,719 (+21.4%), from €22,081 to €26,800
- Trade debts -€2,072
down €2,072 (-43.3%), from €4,784 to €2,712
- Gross operating margin +€4,387
up €4,387 (+77.1%), from €5,688 to €10,075
- Financial charges -€627
down €627 (-33.5%), from €1,873 to €1,246
- Staff costs -€234
no longer reported in 2025 (was €234)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,224 | €34,005 | -€16,219 | -32.3% |
| Fixed assets | 21/28 | €15,160 | €13,774 | -€1,386 | -9.1% |
| Tangible fixed assets | 22/27 | €6,145 | €4,760 | -€1,386 | -22.5% |
| Furniture and vehicles | 24 | €4,222 | €3,294 | -€928 | -22.0% |
| Other tangible fixed assets | 26 | €1,923 | €1,466 | -€457 | -23.8% |
| Financial fixed assets | 28 | €9,014 | €9,014 | = | 0.0% |
| Current assets | 29/58 | €35,064 | €20,231 | -€14,833 | -42.3% |
| Stocks and contracts in progress | 3 | €7,445 | €3,590 | -€3,855 | -51.8% |
| Stocks | 30/36 | €7,445 | €3,590 | -€3,855 | -51.8% |
| Amounts receivable within one year | 40/41 | €18,132 | €6,375 | -€11,757 | -64.8% |
| Trade receivables | 40 | €15,756 | €6,375 | -€9,382 | -59.5% |
| Other amounts receivable | 41 | €2,375 | - | -€2,375 | |
| Cash at bank and in hand | 54/58 | €8,429 | €10,267 | +€1,838 | +21.8% |
| Deferred charges and accrued income | 490/1 | €1,059 | - | -€1,059 | |
| Total equity and liabilities | 10/49 | €50,224 | €34,005 | -€16,219 | -32.3% |
| Equity | 10/15 | -€5,573 | €422 | +€5,995 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,773 | -€5,778 | +€5,995 | +50.9% |
| Amounts payable | 17/49 | €55,797 | €33,583 | -€22,214 | -39.8% |
| Amounts payable after more than one year | 17 | €1,173 | - | -€1,173 | |
| Financial debts | 170/4 | €1,173 | - | -€1,173 | |
| Amounts payable within one year | 42/48 | €54,624 | €33,583 | -€21,041 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €13,569 | €1,173 | -€12,395 | -91.4% |
| Trade debts | 44 | €4,784 | €2,712 | -€2,072 | -43.3% |
| Suppliers | 440/4 | €4,784 | €2,712 | -€2,072 | -43.3% |
| Taxes, remuneration and social security | 45 | €14,190 | €2,897 | -€11,293 | -79.6% |
| Taxes | 450/3 | €2,190 | €2,897 | +€707 | +32.3% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €22,081 | €26,800 | +€4,719 | +21.4% |
| Remuneration, social security and pensions | 62 | €234 | - | -€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,813 | €1,881 | +€68 | +3.8% |
| Other operating charges | 640/8 | €296 | €311 | +€15 | +5.1% |
| Gross operating margin | 9900 | €5,688 | €10,075 | +€4,387 | +77.1% |
| Operating profit (loss) | 9901 | €3,345 | €7,883 | +€4,538 | +135.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,873 | €1,246 | -€627 | -33.5% |
| Recurring financial charges | 65 | €1,873 | €1,246 | -€627 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €1,475 | €6,637 | +€5,161 | +349.8% |
| Income taxes | 67/77 | €623 | €642 | +€19 | +3.1% |
| Profit (loss) for the period | 9904 | €853 | €5,995 | +€5,142 | +603.1% |
| Profit (loss) for the period to be appropriated | 9905 | €853 | €5,995 | +€5,142 | +603.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.